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Software Technology Parks (STPs) are export oriented
projects catering to the needs of software development for exports. STPs
can be set up by the Central Government, State Government, Public or Private
Sector Undertakings or any combination thereof. An STP may be an individual
unit by itself or it may be one of such units located in an area designated
as STP Complex by the Ministry of Information Technology. The Government
has already set up Software Technology Parks at Pune, Bangalore, Bhubaneshwar,
Hyderabad, Thiruvananthapuram, Gandhinagar and Noida. In these Parks all
the required facilities are made available. The STP Scheme is administered
by the Ministry of Information Technology.
2. For encouraging
exports of electronic hardware items including hard disk drives, computers,
television, etc., such parks have been developed by the Ministry of Information
Technology. An Electronic Hardware Technology Park (EHTP) may be an individual
unit by itself or a unit located in a area designated as EHTP Complex.
As in the case of STP Scheme, the EHTP Scheme is also administered by
the Ministry of Information Technology.
3. Under
STP Scheme, a software development unit can be set up for the purpose
of development of software, data entry and conversion, data processing,
data analysis and control data management or call centre services for
exports. Under EHTP Scheme, a unit can be set up for the purpose of manufacture
and development of electronics hardware, or electronics hardware and software
in an integrated manner for exports. The policy provisions for STP and
EHTP Schemes are substantially the same as those applicable to the general
EOU Scheme. Thus, the provisions of EXIM Policy regarding importability
of goods, DTA sale, clearance of samples, sub-contracting, inter-unit
transfer, repairs, re-conditioning and re-engineering, sale of unutilized
material, debonding etc. are more or less same for STP/EHTP units as well
as general EOUs. However, considering the special requirements of the
software/hardware development sector, some specific provisions have been
made for the STP/EHTP units in the EXIM Policy as well as in the Customs
notifications governing the Scheme, which may be referred to.
4. To implement
STP scheme, the Government has issued two notifications, namely, 138/91-Cus,
dated 22-10-1991 (for units located in Software Technology Park Complexes)
and 140/91-Cus, dated 22-10-1991(for stand alone software development
units ) allowing duty free import of specified goods to such units. In
respect of EHTP scheme, notification Nos 95/93-Cus, dated 2-3-1993 (for
units located in Electronic Hardware Technology Park Complexes) and 96/93-Cus,
dated 2-3-1993 (for stand alone electronic hardware units) allow duty
free import of specified goods to such units. To enable such STP /EHTP
units to procure specified goods from DTA without payment of duty, a notification
No. 1/95-CE, dated 4-1-1995 has been issued. The sector specific provisions
in respect of STP/EHTP units are as follows:-
| (i) |
EHTP/ STP units are allowed to make DTA sale of
software through data communication/ telecommunication links.
This is subject to the condition that the Director of STPI (Software
Technology Park of India) certifies the valuation of such software
sold in DTA. (Circular No. 54/98-Cus, dated 31-7-1998). |
| (ii) |
STP units are allowed to import telematic infrastructure
equipments for creating a central facility for export of software
without payment of duty. The central facility so developed by
STP units for transmission of data / software for export are allowed
to be utilised by other STP units and units in DTA for export
of software. In case of EHTP unit, such facility is not available.
However, agency/society authorised to set up the EHTP Complex
is allowed to create a central facility for use by EHTP units
located within such Complex. |
| (iii) |
Under STP scheme, the units are allowed to render
consultancy services for development of software "on site"
abroad and consultancy fees received by such units in convertible
foreign currencies is deemed to be exports for the purposes of
fulfillment of export obligation under the Scheme. |
| (iv) |
The STP units are allowed to use the computer system
for the purpose of training including commercial training provided
the unit has achieved the prescribed NFEP. However, computer terminals
are not allowed to be installed outside the bonded premises for
the purpose of imparting training. In case of EHTP, the units
are allowed to use computer system for imparting training to the
workers only. |
The provisions at serial (i), (iii) and (iv) are also applicable to the
software development units under general EOU scheme operating under notification
Nos. 53/97-Cus, dated 3-6-1997 and 1/95-CE, dated 4-1-1995. |
